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6a CB 23     1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand"	(2016) 14 (2) E-Journal of Tax Research 455	James, Simon; Maples, Andrew	Australia	circa 2016	AustLII		1